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Full-Text Articles in Social and Behavioral Sciences
Causes And Implications Of Declining Economics Major: A Focus On Australia, M. Alauddin, A. Valadkhani
Causes And Implications Of Declining Economics Major: A Focus On Australia, M. Alauddin, A. Valadkhani
Faculty of Commerce - Papers (Archive)
This paper analyses the causes and implications of declining economics major in Australia. Based on a brief review of the relevant literature and an analysis of the Australian time series data, it is found that economics continues to be less attractive to students in relative terms. Three major factors contribute to this phenomenon: less than appropriate product for an increasingly diverse clientele, the introduction of more attractive and business, commerce and industry-oriented programs such as finance, accounting and commerce, and business majors geared to the needs of the real world, and the use of less experienced teaching staff in lower …
Accounting For Intellectual Assets And Liabilities, Indra Abeysekera
Accounting For Intellectual Assets And Liabilities, Indra Abeysekera
Faculty of Commerce - Papers (Archive)
This paper is an addition to the current debate on how to measure and recognise intellectual assets and liabilities. A conceptual approach has been proposed so that intellectual assets and liabilities can be recognised in the financial statements using market value as a reference point acknowledging that intellectual assets and liability items cannot be measured accurately to recognise them individually. It was constructed using the common ground between financial reporting and intellectual assets and liability management. It has used an intellectual assets definition, an intellectual assets indicator at an organizational level, the Australian conceptual framework in accounting and recently published …